Chapter 4 – Shares and securities (ss 580-592)

Contents

Section 580 – Shares, securities, etc: identification [TCA 1997 s 580] Section commentary
Section 581 – Disposals of shares or securities within 4 weeks of acquisition [TCA 1997 s 581] Section commentary
Section 582 – Calls on shares [TCA 1997 s 582] Section commentary
Section 583 – Capital distributions by companies [TCA 1997 s 583] Section commentary
Section 584 – Reorganisation or reduction of share capital [TCA 1997 s 584] Section commentary
Section 585 – Conversion of securities [TCA 1997 s 585] Section commentary
Section 586 – Company amalgamations by exchange of shares [TCA 1997 s 586] Section commentary
Section 587 – Company reconstructions and amalgamations [TCA 1997 s 587] Section commentary
Section 588 – Demutualisation of assurance companies [TCA 1997 s 588] Section commentary
Section 589 – Shares in close company transferring assets at undervalue [TCA 1997 s 589] Section commentary
Section 590 – Attribution to participators of chargeable gains accruing to non-resident company [TCA 1997 s 590] Section commentary
Section 591 – Relief for individuals on certain reinvestment [TCA 1997 s 591] Section commentary
Section 591A – Dividends paid in connection with disposals of shares or securities [TCA 1997 s 591A] Section commentary
Section 592 – Reduced rate of capital gains tax on certain disposals of shares by individuals [TCA 1997 s 592] Section commentary

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